https://www.taxtmi.com/caselaws?id=163689 Penalty for issuing Form C for spring leaves treated as motor parts was sustained because the goods were not covered by the dealer's registration when the forms were issued. The court noted that the claim that the goods were actually iron strips was not raised before the assessing authority, the first appellate authority, or the Tribunal, and there was no factual foundation for it. A pure legal plea may be advanced in revision only where the relevant facts are undisputed. On those facts, use of Form C for unregistered goods amounted to a declaration-form violation under section 10, so the revision failed. en-us Mon, 17 Sep 2007 00:00:00 +0530 Fri, 26 Dec 2014 10:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163689 Penalty for issuing Form C for spring leaves treated as motor parts was sustained because the goods were not covered by the dealer's registration when the forms were issued. The court noted that the claim that the goods were actually iron strips was not raised before the assessing authority, the first appellate authority, or the Tribunal, and there was no factual foundation for it. A pure legal plea may be advanced in revision only where the relevant facts are undisputed. On those facts, use of Form C for unregistered goods amounted to a declaration-form violation under section 10, so the revision failed. Case-Laws VAT and Sales Tax Mon, 17 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163689